I think desktop icons are just a result of Windows being a shitty ad-ridden UI since 10. You can't use the start menu anymore because it's filled with Ads (start menu icons to corpo social media apps that aren't even installed) and shortcuts to bing search when you just want an app or file. Literally the only part of windows not covered in slop is your desktop screen.

GNOME Shell ripped out desktop icons (citing it as a design anti-pattern via reasons mentioned above) and KDE Plasma doesn't have them by default (and at least has the decency to have a "show desktop" button on taskbar) and both actually have usable start menus with no ads for candy crush (with both being easily replaceable).